S. 9(1)(vii):Income deemed to accrue or arise in India-Fees for technical services-Sale of software-Not taxable as royalty – DTAA-India-USA. [S. 90(2), Art. 12(3) 12(4)]
S. 9(1)(vii):Income deemed to accrue or arise in India-Fees for technical services-Sale of software-Not taxable as royalty – DTAA-India-USA. [S. 90(2), Art. 12(3) 12(4)]
S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Technical collaboration-Design and Engineering services-Through its two employees which were consumed in provision of services itself and nothing was ‘made available’ to TTL India or TML for afterwards use-Not chargeable to tax-Sale of software license and not for parting with copyright of software-Not taxable as Royalties-DTAA-India-USA. [S. 9(1)(vi), Art. 12(4)]
S. 9(1)(vii) : Income deemed to accrue or arise in India-Computer software-Fees for technical services-Sub-contracted certain overseas work in China to its wholly owned subsidiary-Liable to deduct tax at source-If rate of tax applicable under DTAA is lower than 20 per cent tax rate as prescribed under section 206AA, TDS has to be deducted at such lower rate even if non-resident deductee fails to furnish its PAN.-DTAA-India-China. [S. 9(1)(vii)(b), 195, 206AA, Art. 12]
S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Charges for management support services received by French Company-Not taxable in India-DTAA-India-France-Protocol 7 to double Taxation Avoidance Agreement Between India And France. [Art. 13]
S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for included services-Development and determination of short term business strategies-Payments not taxable-DTAA-India-USA. [Art. 12 (4)(b)]
S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Non-resident-The payment made to the non-resident was a fee for training for developing soft skills-Not taxable in India-Entitled to refund of taxes paid together with interest-No treaty between India and Hong Kong during relevant period. [S. 248]
S. 9(1)(vii) : Income deemed to accrue or arise in India-Mailbox hosting services and data canter services-Fees for technical services-Projects related services does not quality as fees for technical services-Payment received as business profits-No permanent establishment in India-Not taxable-DTAA-India-Singapore. [S. 9(1)(i), 9(1)(vi), 90 Art. 12 (4)(b)]
S. 9(1)(vi) : Income deemed to accrue or arise in India-Advertisement services-Royalty-advertisement space on website owned by foreign company (ESPN)-right to use of equipment (Server)-ESPN India was merely a reseller of advertisement space, consideration paid by ESPN India for purchase of advertisement space to ESPN, UK was not taxable as royalty-DTAA-India-UK. [S. 9(1)(vii), Art. 13]
S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Fees for Technical services-Right to use domain name which is in the nature of trade mark-Assessable as royalty-Web hosting services being ancillary to domain name registration services, consideration received had to be treated as FTS-DTAA-India-USA [S. 9(1)(vii), 115A, Art, 12(4)(a)]
S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Software user fee-Selling standard software and not providing any licence to reproduce or make copies-Customers having only use of Copyrighted Article and no rights therein-Payments are not royalty-Not liable to deduct tax at source. [S. 9(1)(i), 195]